Independent Standard-Setting Boards

The International Auditing and Assurance Standards Board sets high-quality international standards for auditing, assurance, and quality control that strengthen public confidence in the global profession.

The International Accounting Education Standards Board establishes standards, in the area of professional accounting education, that prescribe technical competence and professional skills, values, ethics, and attitudes.

The International Public Sector Accounting Standards Board develops standards, guidance, and resources for use by public sector entities around the world for preparation of general purpose financial statements.

Accountability. Now.

Accountability. Now. is a global initiative to promote high-quality financial accounting and reporting by governments to improve transparency and help strengthen public sector financial management and accountability. Together, its partners challenge and support governments to improve the quality and transparency of their financial management.

The following initiatives aim to catalyze governments to change:

Building a global coalition of organizations that support improved public sector transparency and accountability

Helping public sector officials understand the benefits of sound financial accounting and reporting that meets international standards such as IPSAS®

Developing partnerships with key decision makers who will take action to improve financial management in the public sector

Building capacity by engaging national accountancy organizations to develop a pipeline of professional accountants who can work with public sector officials to facilitate change

SPOTLIGHT ON

This study, jointly developed by IFAC and the International Organisation for Economic Co-operation and Development (OECD), looks at accounting and budgeting practices at the national government level in OECD countries. It discusses the challenges and benefits of accruals reforms and considers what steps countries are taking to make better use of accrual information in the future.

Accountability. Now. is an initiative to encourage higher standards of public sector information around the world. It challenges governments to recognize the importance of working toward financial reporting that meets international standards known as IPSAS®. Learn about the campaign activities and more in this brochure.

This article examines the status of public sector financial reporting in 18 Francophone African countries, as well as the level of membership in African Francophone Professional Accountancy Organizations.

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